Pierce & Others v Wood & Others

Core Citations

CONSIDERS

• Howell and Another v Trippier (Inspector of Taxes)
• Stevenson v Wishart

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• Sieff v Fox

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-249
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-65
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-64

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• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-58
• Companies Act 2006 - Articles : S-994
• Income and Corporation Taxes Act 1988

NOT FOLLOWED in

• Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) v Revenue and Customs Comrs

This document cites

• Re Hastings-Bass Deed. Hastings and Ors. (Appellants — Plaintiffs) v Commissioners of Inland Revenue (Respondents — Defendants)
• Stevenson v Wishart
• Howell and Another v Trippier (Inspector of Taxes)
• Sieff v Fox
• Income and Corporation Taxes Act 1988



See all quotations

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984